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Respondent determined a deficiency in petitioner's Federal
income tax for 1995 in the amount of $3,667.
The issues for decision are: (1) Whether petitioner is
entitled to dependency exemption deductions; (2) whether
petitioner is entitled to head of household filing status; and
(3) whether petitioner is entitled to an earned income credit.
Some of the facts have been stipulated and are so found.
The stipulations of fact and attached exhibits are incorporated
herein by this reference. Petitioner resided in Las Vegas,
Nevada, on the date the petition was filed in this case.
Petitioner worked for D.I. & Eastern Texaco during 1995. On
his 1995 return, he reported wages in the amount of $13,957 and
unemployment compensation in the amount of $705.
Lisa K. Froemel moved into petitioner's apartment in the
summer of 1991. Ms. Froemel has three children from two previous
marriages. Her daughter from her first marriage, Amber R.
Franks, was born in 1980. Her son from her first marriage was
not identified by name in the record. Her son from her second
marriage, Joshua D. Noble, was born in 1985. Amber and Joshua
lived with petitioner and Ms. Froemel continuously from November
1991 through 1995. During 1995, Ms. Froemel received welfare
payments of approximately $400 per month. She also received food
stamps during 1995. She did not receive any support payments
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